Kerala Court February 1996 Judgments
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Sainaba, W/O Ahammedkutty Vs. State of Kerala and ors.
Court: Kerala
Decided on: Feb-06-1996
Reported in: 1996(66)LC681(Kerala)
ORDERK. Sreedharan, J.1. Petitioner is the wife of Ahammedkutty, COFEPOSA detenu No. 1386. Ahammedkutty has been detained under Section 3(1)(i) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974, hereinafter referred to as 'the COFEPOSA Act'.2. Facts which led to his detention are as follows. - On 7.12.1994, the Customs Intelligence Officer attached to Air Customs, Calicut Airport detained a passenger by name Mujeeb Rahman, who was waiting for security check for travelling to Sharjah. On examining his body, foreign currency of various denominations, including U.S. Dollars, Oman Riyals, Saudi Riyals, Kuwaiti Dinars, U.A.E. Dirhams, Qatar Riyals and Bahrain Dinars, valued at 1.2 Crores of Indian Rupees were recovered from him. Mujeeb Rahman gave a statement under Section 108 of the Customs Act. According to him one Saide of Kacheripady had arranged for a Visa for him to proceed to Sharjah on condition that he should carry foreign currencies. Sri Muje...
Association of Planters of Kerala Vs. State
Court: Kerala
Decided on: Feb-06-1996
Reported in: [1996(74)FLR2288]; (1996)IILLJ267Ker
P. Shanmugam, J.1. The Association of Planters of Kerala and a member of the said Association have filed the Original Petition seeking for a direction to direct the respondent to withdraw Ext, P2 notification dt. November 19, 1995. The said notification is a draft preliminary notification issued under Clause(b) of Sub-section (1) of Section 5 of the Minimum Wages Act, 1948 (for short 'the Act). The petitioners have also prayed for a writ of prohibition to prohibit the State Govt. from taking any further steps pursuant to the said notification.2. The facts of the case briefly stated are as follows: The Govt. of Kerala issued a draft preliminary notification containing proposals regarding the revision of minimum wages payable to the classes of employees employed in Tea, Rubber, Coffee, and Cardamom plantations in the State with effect from April 1, 1995. It is stated that approximately four lakhs of employees were employed in various plantations in Kerala. The last wage revision was made...
Oriental Insurance Co. Ltd. Vs. Usha
Court: Kerala
Decided on: Feb-06-1996
Reported in: 1996ACJ838
T.V. Ramakrishnan, J.1. This is an appeal filed by the respondent No. 3 in O.P. (MV) No. 573 of 1992 before the Motor Accidents Claims Tribunal, Thodupuzha. Appellant is the insurer of an auto-rickshaw bearing registration No. KL-7A-1756 involved in an accident which took place on 29.5.1992.2. The application was filed by the injured person claiming compensation for the injuries suffered by him in the accident. Respondent No. 1 in the O.P. was the driver of the autorickshaw. According to the applicant the accident occurred due to the negligent driving of the autorickshaw by the respondent No. 1. The respondent No. 3 herein was impleaded as the additional respondent No. 4 in the O.P. as the owner of the vehicle who has insured the autorickshaw in question. As the respondent No. 3, the appellant, filed a written statement admitting the fact that it has issued an insurance policy in respect of the vehicle in the name of the respondent No. 3 herein. However, the liability to pay compensati...
Kerala Chemicals and Proteins Ltd. Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Feb-05-1996
Reported in: [1996]221ITR33(Ker)
G. Sivarajan, J.1. In this petition under Section 256(2) of the Income-tax Act, 1961, the assessee seeks reference of the following question, as one arising out of the appellate order of the Tribunal :'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in holding that the expression 'regular assessment' in Section 214(1) refers to the first original assessment made by the Income-tax Officer under Section 143 or 144 and not to an order giving effect to the appellate order ?'2. The question raised by the assessee is whether the expression 'regular assessment' used in Section 214(1) of the Income-tax Act, 1961, refers to the first original assessment made by the Income-tax Officer under Section 143 or 144 of the Act and not to an order giving effect to the appellate order. This is for the reason that an assessee who pays advance tax, when it exceeds the assessed tax is entitled to interest on such excess amount from the 1st day of April...
Travancore Titanium Products Ltd. Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Feb-05-1996
Reported in: [1996]220ITR645(Ker)
V.V. Kamat, J.1. In fact this court by its earlier judgment dated January 5, 1993, in Income-tax Reference No. 61 of 1988 (reported in CIT v. Travancore Titanium Products Ltd. (No. 1) : [1993]203ITR685(Ker) annexure 'D' to this petition) has remitted the proceedings to the Tribunal for certain specified reasons. It is observed in the following manner, after referring to the various documents, in paragraph 6 of the judgment (page 689) :' It does not appear that these documents were tendered before the Tribunal as additional evidence in accordance with Rule 29 of the Appellate Tribunal Rules, 1963. No reason is stated for acceptance of these additional documents by the Tribunal. There is nothing on record to show whether these documents were produced before the assessing authority or before the first appellate authority at all. Be that as it may, the explanation offered before the Tribunal that the estimate was filed on June 15, 1976, on a bona fide working made on June 14, 1976, was a n...
Aspinwall and Co. Ltd. Vs. Commissioner of Income-tax (No. 2)
Court: Kerala
Decided on: Feb-02-1996
Reported in: (1996)132CTR(Ker)448; [1996]220ITR617(Ker)
V.V. Kamat, J. 1. Although the proceedings of this reference and of Income-tax Reference No. 28 of 1991 (Aspinwall and Co. Ltd. v. CIT (No. 1) : [1996]220ITR611(Ker) (decided by us earlier to this judgment), are treated for the purpose of decision by the Tribunal as could be done by a common order, on hearing counsel for the parties and considering the questions involved we thought it more convenient and desirable to decide this reference by a separate judgment and accordingly decided in Income-tax Reference No. 28 of 1991 (Aspinwall and Co. Ltd. v. CIT (No. 1) : [1996]220ITR611(Ker) in that way. 2. The assessment year in question is 1980-81 posing the question referred for our consideration and consequent decision as follows : ' Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessment made on the second draft assessment was valid ?' 3. The necessary factual matrix is available in paragraph three of the order of the Tribunal (ann...
Aspinwall and Co. Ltd. Vs. Commissioner of Income-tax (No. 1)
Court: Kerala
Decided on: Feb-02-1996
Reported in: [1996]220ITR611(Ker)
V.V. Kamat, J. 1. This reference relates to the year 1978-79 requiring us to answer the following two questions : ' 1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the reopening of the assessment under Section 147(b) was valid 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the reimbursement of medical expenses to the employees was a perquisite for the purpose of computing the disallowance under Section 40A(5) or 40(c) ?' 2. Necessary short facts are that the assessee is a public limited company carrying on various business activities such as agency for shipping lines, clearing and forwarding, coffee curing, etc. As far as the first question is concerned it can be seen that for the assessment year in question the assessment was completed on January 25, 1979, on a total income of Rs. 16,18,100. This was reopened subsequently on January 21, 1981, under the provisions of Section 14...
Reshma Finance Corporation, Madras Vs. Divisional Forest Officer, Nila ...
Court: Kerala
Decided on: Feb-01-1996
Reported in: AIR1996Ker307
Thomas, Actg. C.J. 1. Can a financier (who advanced loan on the security of a motor vehicle) claim a right to be heard in confiscation proceedings involving the motor vehicle under Section 61-A of the Kerala Forest Act (for short the Act)? This question is raised in this writ appeal by the appellant which is a financing company. As the learned single Judge answered the question in the negative, this appeal has been filed under Section 5 of the Kerala High Court Act. 2. Facts necessary for this appeal are the following: One lorry (Ashok Leyland) was seized by some forest officials on 16-5-1995 alleging that the vehicle was used for committing a forest offence by transporting forest produces. The lorry was produced before the Divisional Forest Officer (first respondent), who was the authorised officer as per Section 61-A of the Act. First respondent issued notice to the registered owner of the vehicle (second respondent) to show cause why confiscation proceedings should not be initiated ...
United India Insurance Co. Ltd. Vs. Philo and ors.
Court: Kerala
Decided on: Feb-01-1996
Reported in: 1996ACJ849; (1997)ILLJ76Ker
Ramakrishnan, J.1. The Short question arising for consideration in this appeal filed under Section 30 of the Workmen's Compensation Act (for short 'the Act') is whether the killing of a workman while he was in the course of his employment, by an unknown person, can be considered as death paused as a result of an accident arising out of his employment?2. Briefly the facts relevant are thus: The second opposite party in W.C.C.No. 85 of 1992 on the file of Commissioner for Workmen's Compensation (Deputy Labour Commissioner) Ernakulam is the appellant in this appeal. The application filed was for compensation for the death caused to one Mr. Thomas, husband of the first respondent and the father of respondents 2 to 4 in this appeal. According to the applicants the deceased Thomas was the driver of Tourist Taxi Car KRV 5250 owned by the first opposite party. On June 16, 1991, the deceased was engaged by the first opposite party to drive the taxi car with passengers for hire. Accordingly the ...
Commissioner of Gift-tax Vs. S. Lakshmana Sarma
Court: Kerala
Decided on: Feb-01-1996
Reported in: [1996]220ITR568(Ker)
G. Sivarajan, J.1. This is a reference under Section 26(5) of the Gift-tax Act, 1958, at the instance of the Department. The following two questions of law have been referred to this court for its decision :' 1. Whether, on the facts and in the circumstances of the case, was the Tribunal justified in law in finding that the assessee was only a benamidar between the date of purchase and the date of transfer and that the assessee was only the apparent owner of the shares but the real owner of the shares were the assessee's father, mother and brother ?2. Whether, on the facts and in the circumstances of the case, was the Tribunal justified in holding that since the assessee had shown in his wealth-tax return for the assessment year 1977-78 the shares in question as his own shares it cannot be held as militating factor against the assessee and it is only a misconception of law ?'2. The brief facts are ; the assessee is an individual. During the assessment year 1978-79, the accounting perio...
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